PAULISSEN IT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PAULISSEN IT
Largest movements
- Cash +€10,581
up €10,581 (+145%), from €7,287 to €17,868
mainly Net result for the year (+€11,147) and Receivables within one year (+€1,245)
- Receivables within one year -€1,245
down €1,245 (-2.2%), from €57,822 to €56,577
of which Trade receivables: -€2,361
- Reserves +€11,147
up €11,147 (+22.1%), from €50,385 to €61,532
- Trade debts -€792
down €792 (-26.7%), from €2,961 to €2,169
- Other debts -€748
down €748 (-37.9%), from €1,973 to €1,225
- Gross operating margin -€15,151
down €15,151 (-49.1%), from €30,872 to €15,722
- Taxes -€3,818
down €3,818 (-48.1%), from €7,944 to €4,125
- Other operating charges +€400
up €400 (+645%), from €62 to €462
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,109 | €74,445 | +€9,336 | +14.3% |
| Current assets | 29/58 | €65,109 | €74,445 | +€9,336 | +14.3% |
| Amounts receivable within one year | 40/41 | €57,822 | €56,577 | -€1,245 | -2.2% |
| Trade receivables | 40 | €56,603 | €54,242 | -€2,361 | -4.2% |
| Other amounts receivable | 41 | €1,219 | €2,335 | +€1,116 | +91.6% |
| Cash at bank and in hand | 54/58 | €7,287 | €17,868 | +€10,581 | +145% |
| Total equity and liabilities | 10/49 | €65,109 | €74,445 | +€9,336 | +14.3% |
| Equity | 10/15 | €52,885 | €64,032 | +€11,147 | +21.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,385 | €61,532 | +€11,147 | +22.1% |
| Distributable reserves | 133 | €50,385 | €61,532 | +€11,147 | +22.1% |
| Amounts payable | 17/49 | €12,224 | €10,413 | -€1,811 | -14.8% |
| Amounts payable within one year | 42/48 | €12,224 | €10,413 | -€1,811 | -14.8% |
| Trade debts | 44 | €2,961 | €2,169 | -€792 | -26.7% |
| Suppliers | 440/4 | €2,961 | €2,169 | -€792 | -26.7% |
| Taxes, remuneration and social security | 45 | €7,289 | €7,018 | -€271 | -3.7% |
| Taxes | 450/3 | €7,289 | €7,018 | -€271 | -3.7% |
| Other amounts payable | 47/48 | €1,973 | €1,225 | -€748 | -37.9% |
| Other operating charges | 640/8 | €62 | €462 | +€400 | +645% |
| Gross operating margin | 9900 | €30,872 | €15,722 | -€15,151 | -49.1% |
| Operating profit (loss) | 9901 | €30,810 | €15,260 | -€15,550 | -50.5% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €185 | €54 | -€132 | -71.0% |
| Recurring financial charges | 65 | €185 | €54 | -€132 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €30,625 | €15,272 | -€15,353 | -50.1% |
| Income taxes | 67/77 | €7,944 | €4,125 | -€3,818 | -48.1% |
| Profit (loss) for the period | 9904 | €22,681 | €11,147 | -€11,534 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,681 | €11,147 | -€11,534 | -50.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.